13 T.C. 385 (1949), 13879, Middlebrook v. C.I.R.

Citation: 13 T.C. 385

Opinion Judge: BLACK, Judge:

Party Name: JOSEPH MIDDLEBROOK, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. G. Houston, Esq., and John G. Kish, Esq., for the petitioner. Hobby H. McCall, Esq., for the respondent.

Case Date: Tuesday September 27, 1949

Court: U.S. Tax Court